Briefing on the Scope of Zero-Rating GST Treatment by IRAS


The Inland Revenue Authority of Singapore (IRAS) collaborated with SACEOS to hold a briefing session for suppliers in the ancillary services of the MICE industry to clarify their proposal that such services performed in Singapore should be standard-rated. IRAS went through the current GST treatment (where some local suppliers within the target group such as audio-visual and equipment suppliers might have zero-rated their services supplied to overseas exhibitors/organisers), proposed to clarify that such services performed in Singapore should be standard-rated, and had a Q&A/feedback session to answer the queries from suppliers.

Examples of ancillary services to exhibition/convention services:

  • Rental of audio-visual equipment 
  • Printing of materials relating to the exhibits or exhibition
  • Transportation and storage of exhibits and items to be used at the stand
  • Transportation of exhibitors between the exhibition facilities, places of lodging or transportation terminals
  • Translation services during the exhibition
  • Advertising services

To conclude the briefing session, there may be further amendments to be made to the current legislation however subjected to updates from IRAS.
In the interim, industry members may find the relevant GST Treatment for the MICE industry provided by IRAS below.

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